OFFICIAL YEAR OF GOOD SERVICE TO THE CITIZEN

CATHOLIC UNIVERSITY LOS ANGELES DE CHIMBOTE

FACULTY OF FINANCIAL AND ADMINISTRATIVE ACCOUNTING

SCIENCES

PROFESSIONAL ACCOUNTING SCHOOL

STATISTICS APPLIED TO BUSINESS

AUTHOR:

FEIJOO DEL ROSARIO, YENSSER JEISER

AUTHOR'S MAIL:

YENSSER@GMAIL.COM

TEACHER:

MIRYAM ARRUNATEGUI SALAZAR

SUBJECT:

INGLES II

TUMBES - 2016

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ABSTRACT

BOOK FIRST

THE TAX OBLIGATION

TITLE I

GENERAL DISPOSITION

Article 1.- CONCEPT OF THE TAX OBLIGATION

The tax obligation, which is of public law, is the link between the creditor and the tax
debtor, established by law, whose purpose is compliance with the tax benefit, being
enforceable coercively.

Article 2.- BIRTH OF THE TAX OBLIGATION

The tax liability arises when the act envisaged in the law is performed, as the generator of
said obligation.

Article 3 .- EXIGIBILITY OF THE TAX OBLIGATION

The tax obligation is enforceable:

1. When it is to be determined by the tax debtor, from the day following the
expiration of the period fixed by law or regulation and, in the absence of this term,
from the sixteenth day of the month following the birth of the obligation.
2. When it must be determined by the Tax Administration, from the day following
the expiration of the term for payment that appears in the resolution containing the
determination of the tax debt. In the absence of this period, from the sixteenth day
after the notification.

Article 4.- TAX CREDITOR

Tax creditor is the one in favor of which the tax provision must be made.

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The Central Government, Regional Governments and Local Governments are liable for
the tax obligation, as well as entities of public law with their own legal status, when the
law expressly assigns them that quality.

Article 5.- CONCURRENCY OF CREDITORS

When several public entities are tax creditors of the same debtor and the sum does not
reach to cover the entire tax debt, the Central Government, Regional Governments, Local
Governments and public law entities with their own legal status will concur proportionally
to their respective claims.

Article 6 .- PRELATION OF TAX DEBTS

Tax debts enjoy the general privilege over all assets of the tax debtor and will have
priority over other obligations as long as they meet with creditors whose credits are not for
the payment of wages and social benefits owed to the workers; unpaid contributions to the
Private Pension Funds Administration System and to the National Pensions System,
unpaid contributions to Social Security of Health - ESSALUD, and interest and expenses
that could accrue for such concepts, including the concepts referred to in Article 30 of
Decree Law No. 25897; foods and; and mortgage or any other real right registered in the
corresponding Registry.

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KEYWORDS

1. Tributes: are public-law income consisting of compulsory pecuniary benefits,

imposed unilaterally by the State, required by a public administration as a
consequence of the realization of the taxable event to which the law binds in the
duty to contribute.

2. Tax Obligation: Is the bond established by law between a creditor who is the
State and the tax debtor who are the physical or legal persons, whose objective is
the fulfillment of the tax benefit. Made Taxable, it is the fact that I have to realize
so that I am imposed the payment of the tribute.

3. La Superintendencia Nacional de Administracin Tributaria (SUNAT): Is a

decentralized Public Institution of the Economy and Finance Sector, endowed with
legal personality of Public Law, its own patrimony and economic, administrative,
functional, technical and financial autonomy that, according to the provisions of
Supreme Decree No. 061-2002-PCM (Presidency of the Council of Ministers).

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 REFERENCIAS BIBLIOGRFICAS

SUNAT, (2013). LA OBLIGACION TRIBUTARIA. Per. Recuperado de

http://www.sunat.gob.pe/legislacion/codigo/libro1/libro.htm

Ministerio de Economa
y Finanza (2005). Per. Recuperado de
https://www.unifr.ch/ddp1/derechopenal/legislacion/l_20110807_01.pdf